Clay Properties Group Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12105823

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,205,000		2,754,633
Investments	5		135		60

			3,205,135		2,754,693
CURRENT ASSETS
Debtors	6	48,704		45,185
Cash at bank and in hand		1,637		47,727

		50,341		92,912
Creditors: Amounts Falling Due Within One Year	7	(468,683 )		(477,862 )

NET CURRENT ASSETS (LIABILITIES)			(418,342 )		(384,950 )

TOTAL ASSETS LESS CURRENT LIABILITIES			2,786,793		2,369,743

Creditors: Amounts Falling Due After More Than One Year	8		(2,405,747 )		(2,112,486 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(89,355 )		(72,075 )

NET ASSETS			291,691		185,182

CAPITAL AND RESERVES
Called up share capital	9		100		100
Fair value reserve			349,982		279,445
Profit and Loss Account			(58,391 )		(94,363 )

SHAREHOLDERS' FUNDS			291,691		185,182

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Clay Properties Group Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Michael Clay

Director

09/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Clay Properties Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12105823 . The registered office is C/O Property Accounts Limited, 59 Castle Street, Reading, RG1 7SN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is recognised as rental income received.

2.3. Investment Properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The fair value of the investment property has been arrived at by the directors best estimate. Changes in fair value are recognised in the profit and loss account.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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Clay Properties Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Investment Properties
	£
Cost or Valuation
As at 1 April 2025	2,754,633
Additions	362,550
Revaluation	87,817

As at 31 March 2026	3,205,000

Net Book Value
As at 31 March 2026	3,205,000

As at 1 April 2025	2,754,633

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 April 2025	60
Additions	75

As at 31 March 2026	135

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	135

As at 1 April 2025	60

6. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	7,363	7,562
Other debtors	28,592	24,034
Amounts owed by associates	12,749	13,589

	48,704	45,185

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Clay Properties Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	121	182
Bank loans and overdrafts	1,033	6,200
Other creditors	313,893	24,034
Directors' loan accounts	-	349,647
Amounts owed to associates	153,636	97,799

	468,683	477,862

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	1,033
Other creditors	-	265,000
Mortgages	2,143,915	1,846,453
Directors loan account	261,832	-

	2,405,747	2,112,486

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Related Party Transactions

Hibernia Street Ltd

Mutual shareholders

£8,959 (2025: £8,959) outstanding debtor balance.

Arcvelop Investor Group East Holdings Limited

Mutual shareholders

£25,319 (2025: £0) outstanding creditor balance.

Apollo Property Holdings Ltd

Mutual shareholders

£3,265 (2025: £2,675) outstanding debtor balance.

Clay Properties Trading Limited

Subsidiary company

£128,291 (2025: £73,050) outstanding creditor balance.

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